Miki Kariya’s Breakfast sold for HK$30,480 at Phillips New Now: Modern & Contemporary Art in Hong Kong on Oct. 4, 2024. Born in Japan, Kariya is known for depicting mundane, everyday objects with a whimsical, colorful touch. Whether it’s a cup of coffee or the pancakes in the painting on this month’s cover, Kariya’s playful images transport the viewer down memory lane with a tinge of nostalgia, even if just for a few moments.
Kariya’s paintings have been exhibited at art fairs and solo exhibitions throughout Asia and in New York. Predominantly working in acrylic on wood board, she uses sandpaper to reveal the underneath medium through the translucent layers of brushed paint. While the images border on childlike fantasy, there’s a unique quality to Kariya’s craft with an eye for even the most minute details.
Attention to detail is also important when drafting a trust involving elements that span across multiple jurisdictions. As illustrated in “How to Determine the Governing Law of a Trust,” p. 18, by Kerry A. Reeves and Nikolaus Schuttauf, conflicts of law may arise that could affect the trust’s administration and optimization of its tax strategies.